Allahabad High Court
M/S KESHARI TRADERSversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The Court allowed the petitioner to file a statutory appeal within two weeks, condoning the limitation period and disposing the writ petition.
Summary
The petitioners, M/s Keshari Traders, filed a writ petition challenging an ex‑parte adjudication order dated 10‑04‑2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the FY 2018‑19. They argued that they were unaware of the order and therefore could not file the statutory appeal within the prescribed limitation period, which had now expired. The respondents contended that the petitioners possessed a statutory remedy of appeal and raised a preliminary objection on that ground. The Court, relying on a recent decision in M/s Maa Gayatri Inter Prises vs State of Uttar Pradesh & Anr. (2026:AHC:190551‑DB), granted a similar concession, allowing the appeal to be filed within two weeks from the date of the order. The writ petition was consequently disposed, with the direction that the appeal may be entertained on its merits without any limitation objection. Any deposit already made against the disputed demand may be adjusted against the required 10 % pre‑deposit for the appeal.
Issues considered
- Whether the limitation period for filing an appeal against an ex‑parte adjudication order under Section 73 of the UP GST Act can be condoned when the appellant was unaware of the order
- Whether the petitioner is entitled to a concession similar to that granted in M/s Maa Gayatri Inter Prises vs State of Uttar Pradesh & Anr.
Legislation cited
Subjects
- GST
- ex‑parte adjudication
- limitation period
- appeal
- condonation
- writ petition
- UP GST Act
- tax assessment
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3989 of 2026
M/S Keshari Traders
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Jay Prakash Tripathi, Sudhanshu Yadav
Counsel for Respondent(s) : C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard learned counsel for the petitioner and learned counsel for the revenue.
2. Present writ petition has been filed to challenge the ex parte adjudication order
dated 10.04.2024 passed by respondent no. 2 under Section 73 of the UP GST Act,
2017 for F.Y. 2018-19.
3. At the outset, preliminary objection has been raised by learned Additional Chief
Standing Counsel that the petitioner has statutory remedy of appeal.
4. On the other hand, learned counsel for the petitioner states that owing to lack of
knowledge of the ex parte adjudication order dated 10.04.2024, the petitioner could
not avail its statutory remedy of appeal, within limitation. At present, the petitioner is
disabled from filing appeal as the maximum period for which delay may be condoned,
has expired.
5. By a separate order dated 11.09.2026 passed in M/s Maa Gayatri Inter
Prises Vs. State of Uttar Pradesh & Anr.; 2026:AHC:190551-DB, in similar
circumstances, on a fair concession made by the State, to allow statutory appeals to be
filed within a period of two weeks, that writ petition has been disposed of.
6. In view of similar concession made in the present facts, no further adjudication is
required in the facts of this case. Accordingly, this writ petition is also disposed of
with the observation, subject to the petitioner availing statutory remedy of appeal
within a period of two weeks from today, the said appeal may be entertained on its
own merits without raising any objection as to limitation, keeping in mind the stand of
the State, noticed above.
7. Any amount that may have been deposited against the disputed demand may be
adjusted against the requirement to make pre-deposit of 10% of the disputed demand
of tax, penalty etc.
September 30, 2026
Abhilash
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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